Implementación del modelo Balance Scorecard en la Empresa consultora Cabrera & Andrade Cía. Ltda.

Abstract

This essay gives an account of the experience of implementing a management tool in a local micro-business context. In this sense, its objective is to design and propose the Balance Scorecard (BSC) management model at the Cabrera & Andrade Cía. Ltda. of the city of Cuenca, for the period 2021-2023. The work assumes a qualitative - quantitative (mixed) approach, for which it applies the techniques of bibliographic-documentary review and case studies. In turn, the information obtained through the survey and interview techniques allowed to sustain the management proposal. The main result obtained from the development of the work is that the BSC becomes a management tool that can be applied by any type of organization, regardless of its size, market share or service it offers. Thus, in the case of the analyzed company, the BSC made it possible to organize its strategic objectives in a coherent cause and effect scheme, where each initial action underpins the financial and economic goals.